Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 23

Section 22 applies in respect of proceedings for the refund or recovery of tax paid or purportedly paid under a taxation law as if—

        (a)     a reference in section 22 to the Commissioner (except in subsection (2)(b)(ii)) were a reference to the court; and

        (b)     a reference in section 22 to the making of a refund were a reference to the making of an order or decision that a refund be made.

Part 5—Interest and penalty tax

Division 1—Interest